Which of the following is not a major phase of Sanggunian Kabataan budgeting?

The correct choice identifies "Budget Auditing" as not being a major phase of the Sanggunian Kabataan budgeting process. The key phases that are included in this process are Budget Preparation, Budget Review and Execution, and Budget Accountability and Reporting.

Budget Preparation focuses on the planning and drafting of the budget, where the Sanggunian Kabataan develops proposals for how funds should be allocated based on community priorities. This phase is crucial as it lays the groundwork for responsible fiscal management.

Budget Review and Execution involves evaluating the proposed budget and implementing it, ensuring that funds are utilized effectively for the intended programs and projects. This phase is essential for the active management of resources and making adjustments as necessary during the execution.

Budget Accountability and Reporting emphasizes transparency and responsibility in the use of funds. It ensures that there is a regular assessment of financial performance, which is vital for maintaining public trust and for informing stakeholders about how budgetary allocations have been utilized.

In contrast, while auditing can be an important financial oversight mechanism, it is not officially recognized as a phase within the Sanggunian Kabataan budgeting process. Auditing often occurs after these phases, serving as a method to evaluate compliance and the proper handling of funds, rather than being an integrated part of the initial